Civic Intelligence

Los Angeles Pacific University

990 • Fiscal year 2016 • EIN 36-4682140

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 13, 2017

Organization Profilewww.apu.edu/university-college
300 N Lone Hill Ave No 200San Dimas, CA 91773

(626) 815-3887

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

79th percentile

0.64x

Higher debt load relative to assets than 79% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

48th percentile

0.23x

Higher debt load relative to revenue than 48% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

68th percentile

8.6%

Higher net margin than 68% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

88th percentile

$430,525

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

96th percentile

69%

Faster asset growth than 96% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

77th percentile

16%

Faster revenue growth than 77% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$6,578,241

Up $2,686,787 (+69%) from 2015

Net Assets

Up

$2,380,515

Up $1,054,078 (+79%) from 2015

Liabilities

Up

$4,197,726

Up $1,632,709 (+64%) from 2015

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin68th percentile

Revenue

Up

$18,112,287

Up $2,480,092 (+16%) from 2015

Expenses

Up

$16,550,585

Up $2,277,836 (+16%) from 2015

Net Income

Up

$1,561,702

Up $202,256 (+15%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth96th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0-$5.0MAssets 2011: $1,536,868Liabilities 2011: $1,311,211Net Assets 2011: $225,6572011Assets 2012: $837,610Liabilities 2012: $2,094,832Net Assets 2012: -$1,257,2222012Assets 2015: $3,891,454Liabilities 2015: $2,565,017Net Assets 2015: $1,326,4372015Assets 2016: $6,578,241Liabilities 2016: $4,197,726Net Assets 2016: $2,380,5152016Assets 2017: $11,686,072Liabilities 2017: $6,233,929Net Assets 2017: $5,452,1432017Assets 2018: $15,315,327Liabilities 2018: $7,389,446Net Assets 2018: $7,925,8812018Assets 2019: $16,657,551Liabilities 2019: $6,305,975Net Assets 2019: $10,351,5762019Assets 2020: $14,564,356Liabilities 2020: $6,621,231Net Assets 2020: $7,943,1252020Assets 2021: $10,723,134Liabilities 2021: $4,985,944Net Assets 2021: $5,737,1902021Assets 2022: $9,808,233Liabilities 2022: $4,892,052Net Assets 2022: $4,916,1812022Assets 2023: $11,321,213Liabilities 2023: $6,420,609Net Assets 2023: $4,900,6042023Assets 2024: $11,702,656Liabilities 2024: $6,390,171Net Assets 2024: $5,312,4852024Assets 2025: $11,844,195Liabilities 2025: $5,361,912Net Assets 2025: $6,482,2832025

Highlighted filing

2016

Assets$6,578,241
Liabilities$4,197,726
Net Assets$2,380,515
Open 2016 Filing

Operations Trend

Revenue Growth77th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2011: $2,757,7412011Expenses 2012: $4,895,8292012Revenue 2015: $15,632,195Expenses 2015: $14,272,749Net Income 2015: $1,359,4462015Revenue 2016: $18,112,287Expenses 2016: $16,550,585Net Income 2016: $1,561,7022016Revenue 2017: $22,271,583Expenses 2017: $19,199,955Net Income 2017: $3,071,6282017Revenue 2018: $26,049,853Expenses 2018: $23,576,115Net Income 2018: $2,473,7382018Revenue 2019: $24,577,597Expenses 2019: $22,151,902Net Income 2019: $2,425,6952019Revenue 2020: $21,494,231Expenses 2020: $23,902,682Net Income 2020: -$2,408,4512020Revenue 2021: $22,947,441Expenses 2021: $25,153,376Net Income 2021: -$2,205,9352021Revenue 2022: $22,256,091Expenses 2022: $23,077,100Net Income 2022: -$821,0092022Revenue 2023: $20,783,926Expenses 2023: $20,836,217Net Income 2023: -$52,2912023Revenue 2024: $22,208,889Expenses 2024: $21,797,008Net Income 2024: $411,8812024Revenue 2025: $24,074,269Expenses 2025: $22,904,471Net Income 2025: $1,169,7982025

Highlighted filing

2016

Revenue$18,112,287
Expenses$16,550,585
Net Income$1,561,702
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 13, 2017
Return Version
2015v3.0
Gross Receipts
$18,112,287
Mission and Program Overview

Mission

Los angeles pacific university exists to deliver high quality, accessible christ-centered education to learners everywhere.

Azusa Pacific University College is an evangelical Christian university with a strong, clear, unswervingly worldview that permeates the university and guides its activity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,695,906$4,975,023▲ $3,279,117
Land, Buildings, and Equipment, Net$769,757$848,417▲ $78,660
Accounts Receivable$186,231$306,812▲ $120,581
Prepaid Expenses and Deferred Charges$202,033$193,028▼ $9,005
Total Assets$3,383,830$6,578,241▲ $3,194,411
Other Assets Total$529,903$254,961▼ $274,942
Liabilities
Deferred Revenue$1,016,931$2,763,577▲ $1,746,646
Accounts Payable and Accrued Expenses$1,085,915$957,608▼ $128,307
Unsecured Notes Loans Payable$462,171$476,541▲ $14,370
Total Liabilities$2,565,017$4,197,726▲ $1,632,709
Net Assets / Fund Balance
Unrestricted Net Assets$780,984$2,357,056▲ $1,576,072
Temporarily Rstr Net Assets$37,829$23,459▼ $14,370
Total Net Assets Fund Balance$818,813$2,380,515▲ $1,561,702
Total Liabilities and Net Assets / Fund Balance$3,383,830$6,578,241▲ $3,194,411

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$842,837$368,271$1,211,108
Leasehold Improvements$5,580$881$6,461
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kurt TakamineVice President and CAOFT$135,804$21,357$157,161
Janice Tsao part yearVP - Chief of StaffFT$119,768$12,518$132,286
Scott EdgarLecturerFT$105,218$22,077$127,295
John WashatkaAssistant DeanFT$109,509$7,762$117,271
Hilda HovsepianDirector of Finance/CFO/TreasurerFT$68,530-$68,530

Board Members and Trustees

NameTitle
Jon WallaceDirector
Nick Vande SteegDirector
John ReynoldsChancellor and CEO
Chris JenningsSecretary
Mark Dickerson part yearSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
US Interactive MediaAdvertising1201 ALTA LOMA RD, Los Angeles, CA 90069$1,820,233
Peer PropertiesBuilding lease9701 Wilshire Blvd, Beverly Hills, CA 90212$388,552
Financial Aid Services IncProfessional services180 Interstate North Parkway, Atlanta, GA 30339$339,443
Jenzabar IncERP providerPO BOX 55018, Boston, MA 02205$300,866
ADP IncPayroll ServicesPO BOX 55018, Pasadena, CA 91110$184,478
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$18,111,843
Investment Income
$444
Other Revenue
$0
Change in Net Assets
$1,561,702

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,112,287
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-330,549
Total Revenue per Audited Statements
$17,781,738
Total Revenue per Form 990
$18,112,287
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,248,932
Other Expenses$6,971,104
Grants and Similar Amounts Paid$330,549
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,121,663$1,390,491-$7,512,154
Advertising$1,826,989$18,709-$1,845,698
Fees for Services Other$499,969$256,737-$756,706
Other Employee Benefits$591,950$135,756-$727,706
Payroll Taxes$563,272$92,889-$656,161
Occupancy$9,034$510,387-$519,421
Grants to Domestic Individuals$330,549--$330,549
Pension Plan Contributions$203,918$62,225-$266,143
Information Technology$8,023$234,684-$242,707
Depreciation Depletion$124,372$42,945-$167,317
Other Expenses$15,820$124,376-$124,376
Current Officers, Directors, Trustees, and Key Employees-$86,768-$86,768
Travel$28,356$16,278-$44,634
Office Expenses$9,307$35,317-$44,624
Fees for Services Accounting-$16,652-$16,652
Interest$14,370--$14,370
Fees for Services Legal-$7,529-$7,529
Total Functional Expenses$10,347,592$6,202,993$0$16,550,585

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$16,550,585
Expenses per Audited Statements$16,220,036
Total Expenses per Audited Statements$16,220,036
Expenses Not Reported on Financial Statements$330,549
Other Expense Adjustments$330,549
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

“Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then forwarded to the board of directors for review prior to filing.”

Form 990, Part VI, Section B, line 12C

“Annually, the Office of the General Counsel has all trustees, officers, and other key employees complete a conflict of interest questionnaire and the General Counsel addresses any disclosed conflicts of interest pursuant to the processes set forth in the University's Policy on Conflicts of Interest. All potential conflicts of interest by administrators, officers or trustees of the institution are brought to the attention of the Chairman of the Board of Trustees and General Counsel for resolution.”

Form 990, Part VI, Section B, line 15

“LAPU's HR department prepared a base salary market analysis, using Kenexa and CUPA (College and University Professional Association) as dual sources of market data which represent different characteristics of LAPU. The average of the two studies was established as the baseline salary to which full time LAPU's employees were compared and recommendations were prepared. Recommendations were then reviewed by the executive leadership team and approved and implemented on an individual basis. This market analysis will be conducted every other year to ensure market relevance of employee salaries. For the CEO, additional independent and external review is conducted every three years, with the chair and an independent board director of the LAPU making the final approval of the compensation package. The deliberation and decision are documented in the board minutes.”

Form 990, Part VI, Section C, line 19

“Available upon request.”

Filing and Contact Details

Filer

Filer Name
Los Angeles Pacific University
EIN
36-4682140
Phone
6268153887
Address
300 N Lone Hill Ave No 200, San Dimas, CA 91773
Doing Business As
Azusa Pacific University College

Signing Officer

Name
John Reynolds
Title
Chancellor and CEO
Phone
6268153887
Signed
2017-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Reynolds
Formed
2011
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
1
Employees
267
Volunteers
3

Preparer

Firm
Capin Crouse LLP
Address
3010 Saturn Street Suite 205, Brea, CA 92821
Preparer
David C Moja
Phone
7149619300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant.”

Financial Statement Notes

Part X, Line 2:

“The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of June 30, 2016 and 2015, LAPU had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. LAPU files information tax returns in the U.S. and California. LAPU is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations.”

Part XI, Line 2D - Other Adjustments:

“Student Financial Aid Netted with Revenue on Financial Stmt -330,549.”

Part XII, Line 4B - Other Adjustments:

“Student Financial Aid Netted with Revenue on Financial Stmt 330,549.”

Raw XML AppendixShowing 400 of 664 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chancellor and CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director of Finance/CFO/Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President and CAO
IRS990/Form990PartVIISectionAGrp/TitleTxt7Assistant Dean
IRS990/Form990PartVIISectionAGrp/TitleTxt8Lecturer
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP - Chief of Staff
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantAmt0330549
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0330549
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0330549
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt018112287
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt01
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0234684
IRS990/InformationTechnologyGrp/ProgramServicesAmt08023
IRS990/InformationTechnologyGrp/TotalAmt0242707
IRS990/InterestGrp/ProgramServicesAmt014370
IRS990/InterestGrp/TotalAmt014370
IRS990/InvestmentIncomeGrp/ExclusionAmt0444
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0444
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02296
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0369152
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0769757
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0848417
IRS990/LandBldgEquipCostOrOtherBssAmt01217569
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Azusa Pacific University College believes that biblical-based truth, knowledge, and scholarships should be available to everyone, everywhere, who has a passion to learn and make a difference in the world. Azusa Pacific University College exists to deliver high quality, accessible Christ-centered education to learners everywhere.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0818813
IRS990/NetAssetsOrFundBalancesEOYAmt02380515
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0510387
IRS990/OccupancyGrp/ProgramServicesAmt09034
IRS990/OccupancyGrp/TotalAmt0519421
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt035317
IRS990/OfficeExpensesGrp/ProgramServicesAmt09307
IRS990/OfficeExpensesGrp/TotalAmt044624
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0529903
IRS990/OtherAssetsTotalGrp/EOYAmt0254961
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0135756
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0591950
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0727706
IRS990/OtherExpensesGrp/Desc0APU Fee
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/Desc2Bad Debt
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03000000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1171250
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2124376
IRS990/OtherExpensesGrp/ProgramServicesAmt015820
IRS990/OtherExpensesGrp/TotalAmt03000000
IRS990/OtherExpensesGrp/TotalAmt1187070
IRS990/OtherExpensesGrp/TotalAmt2124376
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01390491
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06121663
IRS990/OtherSalariesAndWagesGrp/TotalAmt07512154
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt092889
IRS990/PayrollTaxesGrp/ProgramServicesAmt0563272
IRS990/PayrollTaxesGrp/TotalAmt0656161
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt062225
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0203918
IRS990/PensionPlanContributionsGrp/TotalAmt0266143
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0202033
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0193028
IRS990/PrincipalOfficerNm0John Reynolds
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and Fees
IRS990/ProgramServiceRevenueGrp/Desc1Other Program Services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt018047206
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt164637
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018047206
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt164637
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt029146
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0117695
IRS990/PYInvestmentIncomeAmt0228
IRS990/PYOtherExpensesAmt06349123
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt015602821
IRS990/PYRevenuesLessExpensesAmt01359446
IRS990/PYSalariesCompEmpBnftPaidAmt07805931
IRS990/PYTotalExpensesAmt014272749
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt015632195
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01561702
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt018111843
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0842837
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0368271
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01211108
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0330549
IRS990ScheduleD/ExpensesSubtotalAmt016220036
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05580
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0881
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06461
IRS990ScheduleD/OtherExpensesNotIncludedAmt0330549
IRS990ScheduleD/OtherRevenueAmt0-330549
IRS990ScheduleD/RevenueNotReportedAmt0-330549
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt018112287
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of June 30, 2016 and 2015, LAPU had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. LAPU files information tax returns in the U.S. and California. LAPU is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Student Financial Aid Netted with Revenue on Financial Stmt -330,549.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Student Financial Aid Netted with Revenue on Financial Stmt 330,549.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0848417
IRS990ScheduleD/TotalExpensesPerForm990Amt016550585
IRS990ScheduleD/TotalRevenuePerForm990Amt018112287
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt017781738
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt016220036
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The UC catalogue states: University College, in accordance with applicable federal and state laws and university policies, does not discriminate on the basis of race, color, national origin, gender, age, disability, medical status, or status as a veteran. The university also prohibits sexual harassment. This nondiscrimination policy covers admission, access, and operation of university programs and activities. This policy is in accordance with Titles VI and VII of the Civil Rights Act of 1964, as amended; Title IX of the Educational Amendments of 1972; the Americans with Disabilities Act; and Title III and Section 504 of the Rehabilitation Act of 1973.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Currently the University has not solicited contributions nor conducted campaigns.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0330549
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0175
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grant funds consist of institutional discounts for employees of APUC and APU.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4135804
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,578,241
Liabilities
$4,197,726
Net assets
$2,380,515
Revenue
$18,112,287
Expenses
$16,550,585
Net income
$1,561,702
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$11.8$5.36$6.48$24.1$22.9$1.17
2024Detailed filing. Detailed filing data is available for this year.$11.7$6.39$5.31$22.2$21.8$0.41
2023Detailed filing. Detailed filing data is available for this year.$11.3$6.42$4.90$20.8$20.8$0.05
2022Detailed filing. Detailed filing data is available for this year.$9.81$4.89$4.92$22.3$23.1$0.82
2021Detailed filing. Detailed filing data is available for this year.$10.7$4.99$5.74$22.9$25.2$2.21
2020Detailed filing. Detailed filing data is available for this year.$14.6$6.62$7.94$21.5$23.9$2.41
2019Detailed filing. Detailed filing data is available for this year.$16.7$6.31$10.4$24.6$22.2$2.43
2018Detailed filing. Detailed filing data is available for this year.$15.3$7.39$7.93$26.0$23.6$2.47
2017Detailed filing. Detailed filing data is available for this year.$11.7$6.23$5.45$22.3$19.2$3.07
2016Detailed filing. Detailed filing data is available for this year.$6.58$4.20$2.38$18.1$16.6$1.56
2015Detailed filing. Detailed filing data is available for this year.$3.89$2.57$1.33$15.6$14.3$1.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$2.09$1.26$4.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$1.31$0.23$2.76